On January 1, 2022, Wilson Inc., a 60% owned subsidiary of Tyson Co., sold equipment to Tyson. Assume that this intra-entity sale of asset resulted in a gain of $ 46,000 and annual excess depreciation expense of $5,200 per year. Further assume that the total annual excess amortization resulting from the acquisition was $2,800. Wilson reported net income of $276,000 in 2022 and $315,000 in 2023 , respectively. Equity method is used. Requirement: 1. What is Tyson's share in Wilson's net income for 2022 (i.e., the first year)? (4 points) A 2. What is Tyson's share in Wilson's net income for 2023 (i.e., the 2 nd year)? (3 points) 3. If it was Tyson who sold the equipment to Wilson and other things being equal, what is Tyson's share in Wilson's net income for 2022 (i.e., the first year)? ( 4 points)